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PERSPEKTIF HUKUM ISLAM TERHADAP UNDANG-UNDANG NOMOR 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT Jamaluddin Jamaluddin; Salma Saharuddin
JPPI (Jurnal Pendidikan Islam Pendekatan Interdisipliner) Vol 5 No 1 (2021): JPPI Volume 5 Nomor 1 Juni 2021
Publisher : IAI DDI Polewali Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36915/jpi.v5i1.95

Abstract

The Birth of Law No. 23/2011 marks a new era of transformation of the national charity which has given rise to a new paradigm of charity management in our country. Some rules are the result of constitutive ijtihadin the field of charity gets a reaction from some quarters, especially related to the management of charity by the state authority. Regardless of the debate which led to the material and formal lawsuit, there are several key issues to be further analyzed in relation to the reconstruction of fiqh paradigm evaluated from the perspective of contemporary Islamic law. First, the authorities and the involvement of the state as charities through the agency or institution that is officially established or recognized by the state, so that the management of charity can be done effectively, guaranteed. And have legal certainty. Secondly, the absence of sanctions for muzaki who shirk the obligation of charity in Law No.23 / 2011 shows that the payment of charity is voluntary, therefore charity regulations in Indonesia are still considered weak in the legal framework that can bind to the individual or business entity that is exposed to the taxpayer , Third, the reform paradigm of subject, object and charity tas{arruf field have already accommodated in Law No.23 / 2011 in accordance with the principle of mas}lah}atand justice. Fourth, the relationship of charity and tax reaffirmed in the amendment of new Law charity as fiscal incentives for charity payers to make charity as a reduction of PKP (tax deduction), although this provision has not been able to realize the position of charitywhich is more significant as a tax deduction (tax credit).
ANALISIS HUBUNGAN KINERJA PEMERINTAHAN DESA DENGAN BADAN PERMUSYAWARATAN DESA MENURUT PASAL 23 DAN PASAL 55 UNDANG-UNDANG NOMOR 6 TAHUN 2014 TENTANG DESA Jamaluddin Jamaluddin; Salma Saharuddin; Hajrah Dahlan
JPPI (Jurnal Pendidikan Islam Pendekatan Interdisipliner) Vol 6 No 1 (2022): JPPI Volume 6 Nomor 1 Juni 2022
Publisher : IAI DDI Polewali Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36915/jppi.v6i1.96

Abstract

Permasalahan yang dikaji dalam penelitian ini adalah: (1 Bagaimana hubungan antara BPD dengan Pemerintahan Desa menurut Undang-undang Nomor 6 Tahun 2014 Tentang Desa, (2) Bagaimana peran BPD (BPD) dalam mendukung penyelenggaraan pemerintahan desa menurut pasal 23 dan 55 Undang-undang Nomor 6 Tahun 2014 Tentang Desa. Penelitian ini bertujuan untuk menganalisis bagaimana hubungan kinerja BPD dengan peran serta Pemerintahan desa menurut Undang-undang Nomor 6 Tahun 2014 Tentang Desa. Jenis penelitian ini yaitu penelitian pustaka dengan tipe penelitian hukum normatif atau doktrinal, penelitian yang dilakukan dengan cara meneliti bahan pustaka atau data sekunder belaka seperti yang terdapat dalam buku-buku, teks yang ditulis oleh para ahli hukum, beberapa jurnal hukum, artikel, serta para pendapat para sarjana hukum. Mmenurut pasal 23 dan 55 Undang-undang Nomor 6 Tahun 2014 Tentang Desa, bahwa antara Pemerintah Desa dengan BPD memiliki hubungan yang penting dalam rangka menjalankan fungsi-fungsi pemerintahn. BPD merupakan mitra pengontrol kinerja sekaligus sebagai mitra kerja Pemerintah Desa memiliki tugas dalam menyelenggarakan pemerintahan.